For a long period of existence and developmenteconomic theory created and tested theories in which the various sources of profit extraction are justified and in accordance with which the accounting policy of the enterprise is built. As a rule, these theories are usually classified into objective ones, in which this policy is viewed as a derivative of profit sources, mediated by competitive equilibrium, and subjective, where the accounting policy is formed under the influence of the way of profit generation, formed due to entrepreneurial entrepreneurial talent. The founders of the theories of the first group were A. Smith, K. Marx, J. S. Mill and other supporters of the classical theory of profit. They explained the possibility of making a profit solely as an externally dependent phenomenon caused by imbalances arising as a result of competition.
Accounting policies, enterprises or institutions,conducted on the basis of an understanding of the source of profit as a result of the manifestation of the personal qualities of the entrepreneur, was substantiated, first of all, in the works of J.-B. Seiya and JA Shumpeter.
The problem of achieving the best resultsfinancial activity of the company is the main one for any commercial institution, and the accounting policy of the enterprise, contributing to the receipt of such a result, fixes in monetary form the result of all business activities.
Accounting for financial results of the enterprise, asthe term of the entire financial result, fixes the increase or decrease in the value of the fixed assets of the enterprise, the capital, which is formed for any period in the process of functioning of the business.
The accounting policy of the enterprise reflects the processes of business profitability dynamics, the degree to which it achieves its goals, the nature and effectiveness of innovation.
As a rule, in accounting, accountingfinancial results of the enterprise in the aggregate of all indicators, including the accounting of cash, is made on the basis of the calculation of expenses and revenues and their information in a single report for a certain period of economic activity. The key indicators of financial results here are the profit of the enterprise or company and the loss.
A loss is a financial loss,reduction of all material and financial resources that arise when spending exceeds income. Profit is also understood as an indicator that reflects the excess of the company's revenues on expenses. Sources of such excess can serve as a successful sale of goods or services produced, competent marketing policy, peculiarities of the market situation in the market. Profit making is the main financial result for any business, for which purpose accounting is organized at the enterprise. Ultimately, profit characterizes profitability, which in turn determines the effectiveness of business activities in general.
In practice, a few are usedeffective strategies to significantly improve the financial performance of the company. Especially effective, these strategies have proved themselves in industries where the company's work is aimed at the end user, that is, where the most important indicators are the volumes of production of goods and services.
Such strategies are:
- Reducing the cost of production by reducing production costs;
- Introduction of innovations and advanced technologies in production;
- Improving the quality of the assortment and its optimization;
- Improvement and optimization of the company's production and non-production structure;
- Active marketing policy and use of additional sources for profit;
- Optimization, automation and application of modern technologies in the field of accounting.
Due to the fact that in a market economybusiness efficiency is reflected in financial results, accounting for cash in the enterprise, is the basis for the effective operation of the enterprise in the market.</ p>